Professional Documents
Culture Documents
system of internal controls that will, among other things, help assure the preparation of proper financial
statements. You are responsible for the design and implementation of programs and controls to prevent
and detect fraud, and for informing us about all known or suspected fraud affecting the Unnamed
Company involving the management, employees who have significant roles in internal control, and other
stakeholders where the fraud could have a material effect on the financial statements. Furthermore, you
are responsible for management decisions and functions, for designating a competent employee to
oversee any of the services we provide, and for evaluating the adequacy and results of those services.
In order for us to efficiently complete this engagement, we require unrestricted access to all documents.
Any failure to provide such cooperation, on a timely basis, will impede our services, and may require us to
suspend our services or withdraw from the engagement. Our fees, which will be billed as work
progresses, are based on the time required by the individuals assigned to the engagement plus out-ofpocket expenses. Individual hourly rates vary according to the degree of responsibility involved and the
experience and skill required.
After full consideration and consultation with counsel if so desired, you agree that the foregoing terms
shall govern this engagement, please sign this letter in the space provided and return the original signed
letter to me, keeping a fully-executed copy for your records.
Thank you for your attention to this matter.
__________________
(Signature/Date)
DESIREE G. RUBEN
Engagement Partner
(Signature/Date)